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SMITH v. UNITED STATES

No. 82-1767.

702 F.2d 741 (1983)

John J. SMITH, Personal Representative of the Estate of Ann S. Olson, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided March 29, 1983.

Attorney(s) appearing for the Case

Keith Bellairs, Park Rapids, Minn., for appellant.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Carleton D. Powell, Jo-Ann Horn, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellee; James M. Rosenbaum, U.S. Atty., Minneapolis, Minn., of counsel.

Before HEANEY, ROSS and FAGG, Circuit Judges.

PER CURIAM.

John J. Smith, the personal representative of the estate of Ann S. Olson, appeals from the district court's1 order granting summary judgment against him on his action to obtain a refund of the penalty imposed by the Internal Revenue Service because he filed the federal estate tax some two and one-half months after it was due.

I.

BACKGROUND

Ann Olson died on December 17, 1978. Under the terms of her...

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